Procard Info & Guidelines

General Information

When to Use a Procard

Procards can be used for most purchases under $5,000, with the exception of the items listed as disallowed in the current UA Procard Manual 

• One-time exceptions for disallowed items or exceeding the $5,000 limit may be requested for non-capital (equipment) purchases that exceed the limit by submitting the new NextGen Procard Waiver

Banner procurement methods are to be used when vendors do not accept credit cards, the purchase amount is greater than $5,000 and an exception has not been made for procard use, or the item is a disallowed procard expense. 

How to Obtain a Procard

Procards are issued and administered by the UA Procurement Office; procards are NOT the personal travel cards issued to be used in conjunction with Concur. The CLA Fiscal Manager serves as the Approving Official for all CLA cards. 

To request a procard:

• Initiate a request for a procard via the UA Procurement Google form. 

• Completion of the Google Form form will trigger an email from ua-pcard-reminder@alaska.edu to be sent, which will provide access to the online training module.

• Once the training and the required test have been completed, you will receive the link to apply for the ProCard. The application will route to the approving official for review before the card is ordered automatically. 

• Completion of the application will require the department address, default accounting, and an assigned Reconciler and Approving Official; please contact the CLA Fiscal Officer (hlfoltz@alaska.edu) if you are unsure about the information appropriate for those fields.

Maintaining a Procard Soft Ledger (CLA Unit Policy)

CLA Procard holders are required to track all procard purchases in a soft ledger to ensure the accurate recording of appropriate accounting information during the reconciliation process, and to provide transparency in regards to the purchases that are pending posting to Banner. The soft ledger must be made available to both the CLA Executive Officer and the CLA Fiscal Manager. The Google Soft Ledger should be used by all procard holders in CLA, unless you have received confirmation and approval for the use of an alternative format that can still be shared appropriately.  

JP Morgan Reconciling Process 

In March 2022, the reconciliation and monthly statement process for procard users significantly changed, and in June of 2023 a new UA Procard Manual with updated policies was published. A brief overview of the current reconciliation process is below:

1. The assignment of accounting and the submission/retention of receipts and other back-up documentation now occurs directly within the JP Morgan site

   • • Paper and/or electronic monthly statements are no longer required, as the transactions and the supporting documents will be reviewed by the Approving Official(s) prior to posting to Banner in JP Morgan

     • The training video for the new reconciliation processes can be viewed HERE

2. Ledgers are still required as back-up documentation, per CLA's internal policy 

   • • ALL cardholders must maintain a (shared) Google log for their purchases, both for internal transparency and to facilitate reconciliation during staff absences 

     • Google Soft Ledger Template 

3. Charges will no longer automatically map to Banner on a weekly basis

   • • to remain compliant, charges must be set to Reviewed status by the card reconciler before the 8th of the preceding month in order for the Approving Official to  be able to approve them before they map to Banner

     • ALL charges will map to Banner on the 8th of the following month, regardless of the status (e.g. New/Reviewed/Approved)

       • • transactions without updated accounting will post to the cardholder's default accounting

4. If any funds, orgs or activity codes are not available in JP Morgan 

   • • send an email to ua-card-main@alaska.edu with the full Banner title of the missing FOAPAL piece, to request that they add it to JP Morgan for use when reconciling

Restricted Procard Purchases & Representational Allowances

NextGen Procard Waiver - Required for Restricted Purchases 

The new NextGen Procard Waiver form is required, pre-purchase, for the following:

• Any one-time approval for purchases exceeding $5,000

• All software purchases

  • • software purchases must be reported to Nanook Technology Services (NTS), for compliance purposes, through the UA Software Request form

• Entertainment purchases (8115) 

• Gift purchases (8210)

If a waiver is not obtained and signed prior to the transaction being posted, a ProCard Violation Form will also be required as additional procard backup, and must be uploaded into the JP Morgan site as additional documentation for the transaction(s). 

Representational Allowances Guidelines

Meals, Entertainment & Gifts 

All food, food-related items (30x8/4x08), items purchased for the sole purpose of entertainment (8115), and gifts (8210) require  the completion of the Representational (Rep) Allowance form. 

Rep Allowances must be completed as a Docusign PowerForm, after the purchases have been completed; receipts must be attached during submission for all 8115 expenditures.  

Guidelines for the use and completion of the Rep Allowance form can be found at the bottom of this page, and should be consulted before submission of the form, to ensure that the correct approving official is selected. 

Signed rep allowances are required to be included as back-up in JP Morgan along with a copy of the waiver or email confirmation from the Procard Administrator that the purchase was approved. 

Gift Cards

Purchasing gift cards with a procard also requires an approved waiver from the UA Procard Administrator (dlcaissie@alaska.edu).  If the purpose of the card is to be a gift (charged to account code 8210), and not a door prize/participant payment (account code 3014), the rep allowance form will also need to be completed and approved. 

Non-Cash Reporting Requirements

Gifts

Physical (non-cash) gifts (8210) also require that a non-cash reporting template be completed for tax purposes if the gift exceeds the current reporting threshold of $75.00; that amount applies to everyone, including UA employees and the public. 

For additional information about the non-cash reporting process as well as the required templates, please visit the Financial Services website: https://www.uaf.edu/finserv/finance-accounting/resources/noncash-gifts-raffles.php

Cash-Equivalent Reporting

Gift cards are considered to be "cash-equivalent" payments, so please note that gift card purchases may require additional reporting, depending on the employment status of the recipient, and the amount being given. The cash-equivalent reporting threshold is $50.00 for all non-UA employees, however, cash-equivalent items that are given to UA employees, regardless of their value, must be reported to UA HR for tax purposes. To notify HR, send an email to au-hr@alaska.edu, detailing the name and UA ID of the recipient, as well as the amount being given.

Additional Considerations for Non-Cash & Cash Equivalent Reporting

For both non-cash and cash-equivalent payments, visa type and citizenship status of the individual(s) being paid should also be considered, because some visa types disallow the individuals who are using them to accept any payments, compensation or gifts. Additionally, there are tax implications that may need to be considered, if the individual is a foreign national and subject to foreign taxes.  

Additional Procard Resources

Some specific resources are posted below, but please make sure to visit the Procard section of the UA Procurement Website when looking for guidance as well, as it provides a multitude of resources, including various procard forms, and instructions for how to access JP Morgan to reconcile charges.